GST payable on amount received as reimbursement of discount or rebate

In re Santhosh Distributors Kottayam (GST AAAR Kerala) 1. Whether the discount provided by the M/s Castrol to their dealers through the appellant attracts any tax under GST ? Yes, the additional discount reimbursed by M/s Castrol, is liable to be added to the consideration payable by the customers or dealers to the appellant. The appellant is liable to pay GST at the applicable rate. 2. Whether the amount shown in the commercial credit note issued to the appellant by M/s Castrol attracts proportionate reversal of Input tax credit?. M/s Castrol is issuing commercial credit notes, hence are not ...